A. It is hereby made the duty of every property owner whose property abuts upon any street that has been improved with hard-surface pavement or along any street, the grade of which has been established and which has been improved by excavating and bringing such street to an established grade, to construct a concrete sidewalk conforming to the ordinances of the city within 60 days from the completion of any structure located upon the property of such owner.

B. “Any structure” includes all dwellings, commercial and industrial buildings, and any remodeling of an existing structure wherein the new construction or remodeling exceeds 25 percent of the value of the improvements on the property as established by the Yamhill County tax assessor at the time a construction permit is obtained. (Ord. 4413 §3, 1987).